Management Change in Government: critical factors in the implementation of accounting change in a Public Sector Organisation

摘要: The field of research related to management accounting change is in need more investigation, especially regarding the introduction and implementation systems both private public sectors. Also, there are different factors that influence those by facilitating or impeding such change. This attempts respond call from literature a for further investigation order enhance understanding why organisations become subject how this change, sector. Moreover, focuses on exploring critical located three institutional levels mentioned Dillard model (2004): economic political level, organisational level level. In addition, investigates relationships between these levels, including factors, means case study Abu Dhabi Police who witnessed national strategic led Government 2007. This uses qualitative methodology implements interview document analysis methods enrich organisation. findings present evidence at each effects sector comprised power, structure, leadership, culture, agency, resources systems. factor explored was partnership culture. were ten considered study: communication, systems, training, internal policy, resources, politics explains nature relationship types influences Executive Council Police. On basis results, in-depth their impact offers contribution successful sector, Middle East United Arab Emirates.